Montana Title 50. Health and Safety § 50-5-118. Nonprofit hospital reporting requirements--rulemaking authority

Current as of January 01, 2024 | Updated by Findlaw Staff

Each nonprofit hospital shall report its charity care and community benefit spending to the department of public health and human services in the manner provided for in 50-5-106 and by the department by rule. The report must include the following information related to the financial assistance and other community benefits spending the nonprofit hospital reported on schedule H of internal revenue service form 990 for the most recent tax year:

(1) the net community benefit expense the nonprofit hospital reported for community health improvement services and community benefit operations and for community building activities and how the expenses related to the needs identified in the most recent community health needs assessment the nonprofit hospital conducted as required under 26 U.S.C. 501(r)(3); and

(2) for expenses reported in the financial assistance at cost, other means-tested government programs, subsidized health services, and bad debt categories:

(a) the net community benefit expense amount reported on schedule H for financial assistance, other means-tested government programs, and subsidized health services;

(b) the total amount the nonprofit hospital reported for bad debt expenses;

(d) the net costs the nonprofit hospital incurred in each of those categories.

Previous Part of Code Next Part of Code

Back to Chapter List

Cite this article: FindLaw.com - Montana Title 50. Health and Safety § 50-5-118. Nonprofit hospital reporting requirements--rulemaking authority - last updated January 01, 2024 | https://codes.findlaw.com/mt/title-50-health-and-safety/mt-code-ann-sect-50-5-118/

FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.

Was this helpful?

Welcome to FindLaw's Cases & Codes

A free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw’s Learn About the Law.

Go to Learn About the Law

Did FindLaw Help You Understand This Legal Issue?

Make It a Preferred Google Search Source

Add to Google

Latest Blog Posts

Learn About The Law

Get help with your legal needs

FindLaw’s Learn About the Law features thousands of informational articles to help you understand your options. And if you’re ready to hire an attorney, find one in your area who can help.

Go to Learn About the Law

Need to Find an Attorney?

Search our directory by legal issue

Enter information in one or both fields (Required)